Among the following statements which are the incorrect ones.

A. Salaries & wages of each company in the iron & steel sector were up to 13 times its losses reported in each of the loss-marking years.

B. Total salaries & wages over 2001-2003 as percent of total sales of the same period for the pharmaceuticals sector had been the minimum.

C. Total salaries & wages over 2001-2003 as percent of total sales of the same period for only two companies exceeded 20 percent.

D. Total profits / Total Sales for all the four sectors taken together was higher in 2002 than in 2001.